Whose kingdom spreads over the heavens and the earth. God is witness over everything.
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Tafseer
'Abdullāh Ibn 'Abbās / Muḥammad al-Fīrūzabādī
تفسير : (him unto whom belongeth the sovereignty) the stores (of the heavens) rain (and the earth) plants; (and allah is of all things the witness) he is the witness over their works.
Jalāl al-Dīn al-Maḥallī
تفسير : to whom belongs the kingdom of the heavens and the earth, and god is witness to all things, in other words, all that the disbelievers disavowed of the believers was their faith.